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2017 (9) TMI 103 - ITAT DELHI
TPA - comparability - selection procedures - Held that:- Assessee carries on information technology enabled services [ITes] in the form of research activities according to the terms of its agreement with its associated enterprises which is driven by business information, market research and intellectual property research, thus companies functionally dissimilar with that of assessee need to be deselected from final list of comparable.